Risks and Rewards in High Yield Bonds

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Risks and Rewards in High Yield Bonds Peter R. Duffy, CFA, Partner, Senior Portfolio Manager Navy Yard Corporate Center, Three Crescent Drive, Suite 400, Philadelphia, PA 19112 www.penncapital.com 1

What is a High Yield Bond? Bonds rated below the top 4 rating tiers by rating agencies (S&P, Moody's, Fitch) Also referred to as non-investment grade, speculative grade or junk bonds Familiar High Yield Issuers* Sprint Nextel Chrysler Liberty Mutual Sears Rite Aid Sirius XM Radio Goodyear Toys R Us E*Trade Bank of America Hertz Burger King * Company names are for illustrative purposes only. Their inclusion is not meant to be an endorsement of any company, bond issue or security. 2

High Yield Market Overview Over $1 trillion market New issuance of $913 billion since 2009 Inflows of over $26.2 billion into the market YTD in 2012 1,200 Market Size (in Billions) 1,000 800 600 400 200 0 1986 1988 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 Source: Credit Suisse; J.P. Morgan 3

Average Return Two Components of High Yield Return: Principal and Coupon Coupon: Drives the return Cushions the downside Generates cash Principal: Capital gains generated by purchasing bonds at a discount Active management is key to avoidance of defaults and principal loss Total Return meets/exceeds actuarial assumptions! 12% 10% Credit Suisse High Yield Index Return Breakdown 1986-2011 9.55% 10.11% 8% 6% 4% 2% 0% 0.54% Coupon Principal Total Return Source: Credit Suisse, BofA Merrill Lynch 4

High Yield Correlations Between Various Assets: 1980-2011 Low correlation to other fixed income asset classes High yield has a higher correlation to equity, though experiences significantly less volatility January 1980 to December 2011 US 30 Day TBill US Inter Gov. US Long Term Gov ML Mortg ML Corp. Barclay Agg. Bond S&P 500 Russell 2000 MSCI EAFE Gold High Yield Bonds -0.02 0.25 0.22 0.42 0.61 0.45 0.55 0.57 0.50 0.08 Source: Credit Suisse 5

10 Year Annualized Returns Risk vs. Reward Since 1980, High Yield has outperformed the Russell 2000 while slightly underperforming the S&P 500 with half the volatility High yield bonds have produced a negative calendar year return only four times since 1980! 12% 10 Year Risk vs. Reward 10% BofA ML US High Yield Index 8% BofA ML BB/B Non Distressed HY Index Russell 2000 Index 6% 4% Barclays Capital Aggregate Index S&P 500 Index 2% 1% 4% 7% 10% 13% 16% 19% 22% 25% 10 Year Standard Deviation of Returns Source: PSN Enterprises 6

The Optimal Portfolio Allocation: Investment Grade and High Yield With low default expectations through 2013, we see a distinct benefit of adding high yield to an investment grade portfolio Based on a 25 year analysis, the volatility of a portfolio declines until a mix of 15% high yield and 85% investment grade securities is reached Source: JP Morgan 7

Rate of Return Rate of Return High Yield in a Rising Rate Environment High yield has historically performed well in rising rate environments These two periods were mid-cycle, during an improving economy 3% 2% Performance Returns During Fed Rate Hike Period 1.27% 9% 8% Performance Returns During Fed Rate Hike Period 7.62% 1% 0% -1% 0.01% 7% 6% 5% 4.61% -2% -3% 4% 3% 2.93% -4% 2% -5% -4.36% 1% -6% 1/31/94 to 2/28/95 0% 6/30/04 to 6/30/06 ML US HY Index ML US HY Index ML US 10 year Treasury Index ML US 10 year Treasury Index Barclays Aggregate Index Barclays Aggregate Index Source: Bloomberg; Merrill Lynch; Barclays 8

1Q08 2Q08 3Q08 4Q08 1Q09 2Q09 3Q09 4Q09 1Q10 2Q10 3Q10 4Q10 1Q11 2Q11 3Q11 2006 2006 2007 2007 2008 2008 2009 2009 2010 2010 2011 2011 LTM Debt/EBITDA (multiples) % High Yield Fundamentals: U.S. Corporate Fundamentals Remain Solid Despite tepid GDP growth, credit metrics for high yield issuers have steadily improved - Leverage/debt outstanding has decreased - Cash on hand and interest coverage ratios have improved - Maturities have been pushed out lowering default risk Upside catalysts remain as corporate deleveraging/refinancing continues and strategic M&A increases Leverage Continues to Decline Cash as a Percentage of Short Term Debt 5.3 5.1 4.9 4.7 4.5 4.3 4.1 3.9 3.7 3.5 215 195 175 155 135 115 95 75 Source: JP Morgan 9

1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 E 2012 E 2013 Par Weighted Default Rates (%) High Yield Fundamentals: Default Rates Expected to Remain Near Record-Low Levels Default rates are well below historic averages and are expected to remain low due to the lack of lower quality new issuance The primary risk of default rates rising stems from several large LBO s with maturities in 2014 that appear unable to refinance High Yield Bond and Loan Default Rates to Remain Low for the Next Two Years 14 12 10 8 Long term average default rate: HY Bonds: 4.2% Leveraged Loans: 3.9% 6 4 2 0 HY Bond Default Rate Loan Default Rate Source: JP Morgan 10

Dec-87 Apr-88 Aug-88 Dec-88 Apr-89 Aug-89 Dec-89 Apr-90 Aug-90 Dec-90 Apr-91 Aug-91 Dec-91 Apr-92 Aug-92 Dec-92 Apr-93 Aug-93 Dec-93 Apr-94 Aug-94 Dec-94 Apr-95 Aug-95 Dec-95 Apr-96 Aug-96 Dec-96 Apr-97 Aug-97 Dec-97 Apr-98 Aug-98 Dec-98 Apr-99 Aug-99 Dec-99 Apr-00 Aug-00 Dec-00 Apr-01 Aug-01 Dec-01 Apr-02 Aug-02 Dec-02 Apr-03 Aug-03 Dec-03 Apr-04 Aug-04 Dec-04 Apr-05 Aug-05 Dec-05 Apr-06 Aug-06 Dec-06 Apr-07 Aug-07 Dec-07 Apr-08 Aug-08 Dec-08 Apr-09 Aug-09 Dec-09 Apr-10 Aug-10 Dec-10 Apr-11 Aug-11 Dec-11 Apr-12 Aug-12 Spread (bps) Default Rate (%) Current Valuation Despite low yields relative to historic levels, the spread pickup versus treasuries adequately compensates investors for default risk 2000 1800 1600 1400 14% 12% 10% 1200 1000 800 600 400 200 0 8% 6% 4% 2% 0% Spread Moody's 12 Month Default Rate Spread Source: CS First Boston High Yield Index Spread to Worst vs. 10yr. U.S. Treasury Bond Default Source: Moody s 12 month Trailing Default Rate: Percent of Issuers Basis 11

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 YTD High Yield Technicals: New Issuance has been Very Healthy Low quality, non-refinance issuance has remained low 60% of issuance has been to refinance existing debt Speculative issuance for acquisitions and LBOs remains below the key 25% level We expect High Yield companies to be net beneficiaries of acquisition activity 6% 5% Lower Rated New-Issue Volume, Excluding Refinancings* 5.0% 4% 3.6% 3% 2.7% 2.7% 2% 1% 0% 1.8% 1.9% 0.9% 1.0% 0.1% 0.1% 0.5% 1.7% 1.3% 1.3% 0.5% 1.4% 1.4% 1.0% * Source: JP Morgan Graph as of July 31, 2012 Lower rated new issuance includes bonds rated Split-B or lower 12

1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 YTD 2012 Flows ($ billions) High Yield Technicals: Inflows With yields across most other fixed income assets near all-time lows, the current yield to worst of the high yield market of 6.8% is extremely attractive Inflows continue to be strong after a robust 2011 - YTD, inflows into high yield bond funds are $26.2 billion (compared to $15.6 billion for 2011) The need for yield combined with stable U.S. economic data, strong corporate balance sheets and low default expectations will continue to fuel inflows $35 $30 $25 $20 $15 $10 $5 $0 -$5 -$10 -$15 High Yield Mutual Fund Flows* * Source: Credit Suisse 13

Outlook Economy Moderate GDP growth Continued low interest rates and inflation remains in check Capital expenditure and employment improve, but unemployment remains elevated High Yield Market Negative real interest rates and strong credit fundamentals fuel continued demand Default rate remains below long term average Upside catalyst from M&A as large, cash-rich companies spur growth through acquisitions Security selection will continue to drive returns and avoiding defaults is paramount Expect coupon type returns over the next 12-18 months 14

Risks/Rewards in High Yield Bonds Risks: US recession Macro fears fuel a flight to quality Decreased liquidity of secondary market Rewards: Generates high levels of cash/income Low correlation to other fixed income asset classes Increases diversification, lowers volatility and improves risk adjusted returns Lower sensitivity to rising interest rates Equity like returns with half the volatility Meets/exceeds actuarial assumptions! 15

The Case for a Strategic Allocation to High Yield The Three P s Protection: High yield bonds are senior in the capital structure Increases diversification and risk adjusted returns and lowers total portfolio volatility High coupon cushions downside during economic downturns Short duration nature offers protection from rising rates Paid to Wait: High Yield is currently yielding 6.8% with an average coupon of 8.0%* Coupon has historically accounted for 94% of High Yield total returns** Performance: Provides meaningful real returns due to high coupons Since 1980, high yield has produced equity-like returns with half the volatility Has historically outperformed other fixed income asset classes in rising rate environments Meets/exceeds actuarial assumptions * Source: BofA Merrill Lynch ** Source: Credit Suisse 16

Performance Disclosure This information should not be considered as a recommendation to purchase or sell a particular security. Indices are unmanaged and are used to measure and report performance of various sectors of the market. Direct investment in indices is not available. Past performance is not a guarantee of future results and diversification does not ensure against loss. Third party content: From time to time PENN may provide information in this presentation that was supplied by third parties. Any opinions, advice, statements, services, offers, or other information expressed or made available by a third party, are those of such third party and not PENN. PENN does not independently verify the information provided by third parties, does not guarantee the accuracy, completeness, timeliness or correct sequencing of such information, and assumes no responsibility for errors made by the cited parties. 17

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Appendix 19

High Yield Correlations Between Various Assets: 1980-2011 January 1980 to December 2011 US 30 Day TBill US Inter. Gov. US Long Term Gov ML Mortg ML Corp. Barc Agg. Bond Barc AAA Corp. S&P 500 Russell 2000 DJ Wilsh 5000 MSCI EAFE Gold US Inflat FTSE NAREI T - All US Inter. Term Gov. 0.07 US Long Term Gov -0.01 0.89 ML Mortgage 0.06 0.06 0.85 0.79 ML Corp. 0.02 0.81 0.81 0.85 Barclay Agg. Bond 0.07 0.93 0.90 0.94 0.94 Barclay AAA Corp. 0.03 0.88 0.89 0.88 0.94 0.96 S&P 500 0.03 0.06 0.09 0.17 0.31 0.20 0.21 Russell 2000-0.01-0.04-0.01 0.08 0.21 0.10 0.11 0.83 DJ Wilshire 5000 0.02 0.04 0.07 0.15 0.30 0.18 0.19 0.99 0.90 MSCI EAFE -0.01 0.03 0.04 0.12 0.26 0.15 0.15 0.66 0.60 0.66 Gold -0.18 0.07 0.03 0.04 0.08 0.05 0.03 0.03 0.09 0.06 0.17 US Inflation 0.39-0.13-0.21-0.10-0.12-0.12-0.17-0.04-0.05-0.04-0.06 0.03 FTSE NAREIT - All -0.04 0.08 0.08 0.15 0.32 0.20 0.20 0.58 0.67 0.61 0.48 0.10-0.02 High Yield Bonds -0.02 0.25 0.22 0.42 0.61 0.45 0.43 0.55 0.57 0.58 0.50 0.08 0.00 0.59 Source: Credit Suisse 20

Risk/Reward versus Various Asset Classes January 1980 to December 2011 Annualized Total Return Annualized Standard Deviation Highest Annual Return Lowest Annual Return Annual Median Return # of Positive Return Years # of Negative Return Years US 30 Day TBill 4.90 0.97 13.97 0.05 4.81 32 0 0.00 US Int. Gov. 8.73 6.44 29.10-3.59 9.33 29 3 0.62 US Long-term Gov. 10.24 12.29 40.36-13.26 9.65 26 6 0.49 ML Mortgage 8.82 7.24 40.15-1.60 7.31 31 1 0.57 ML Corp. 9.12 7.73 35.53-6.82 9.11 29 3 0.58 Barclay Agg. 8.69 6.16 32.62-2.92 7.86 30 2 0.64 Barclay AAA Corp. 8.65 8.12 39.32-3.64 8.01 28 4 0.50 S&P 500 11.06 17.49 37.43-37.00 15.43 26 6 0.43 Russell 2000 10.36 22.57 47.25-33.79 17.41 22 10 0.34 DJ Wilshire 5000 10.90 17.91 36.40-37.33 15.99 25 7 0.41 MSCI EAFE 9.38 19.78 69.94-43.06 11.59 23 9 0.31 Gold 3.48 19.11 31.92-32.15 2.65 19 13 0.01 US Inflation 3.44 1.25 12.40 0.09 3.14 32 0-1.17 FTSE NAREIT All REITs 10.66 19.14 38.47-37.34 15.16 25 7 0.39 High Yield Bonds 10.60 9.66 54.22-26.17 10.93 28 4 0.63 Sharpe Ratio Source: Credit Suisse, The Bloomberg Professional service, Ibbotson Associates 21

High Yield Technicals: Historical Spreads Monthly Credit Suisse High Yield Index Spread to Worst (bps) Annual Performance Returns End of Year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Credit Suisse High Moody's Yield Index Default Rate Fed Fund Rate 1988 480 458 467 447 417 424 391 406 443 451 434 448 13.66 % 3.48% 8.75 % 1989 419 406 451 517 525 591 629 583 636 745 771 790 0.39% 6.06% 8.25% 1990 774 837 794 773 793 736 718 798 970 1060 1058 1096-6.38% 9.85% 7.00% 1991 1058 909 802 772 784 743 723 746 754 724 686 729 43.76% 10.43% 4.00% 1992 589 538 490 500 499 521 544 555 563 583 532 548 16.65% 4.94% 3.00% 1993 534 534 502 506 502 508 487 524 546 531 494 481 18.91% 3.59% 3.00% 1994 471 422 442 389 387 390 423 414 376 384 382 388-0.98% 1.91% 5.50% 1995 406 426 424 414 447 461 426 446 447 457 482 484 17.38% 3.26% 5.50% 1996 473 426 418 402 385 417 398 375 383 404 412 355 12.42% 1.64% 5.25% 1997 347 315 335 352 334 339 357 337 335 381 373 386 12.63% 2.01% 5.50% 1998 384 371 378 377 395 417 416 619 691 743 624 657 0.58% 3.41% 4.75% 1999 659 613 605 559 564 574 564 594 632 628 601 573 3.28% 5.56% 5.50% 2000 581 608 668 671 714 728 733 773 829 837 949 959-5.21% 6.05% 6.50% 2001 832 822 852 819 787 809 831 824 1012 993 877 868 5.80% 10.51% 1.75% 2002 834 854 744 739 736 823 954 968 1064 1080 929 947 3.10% 8.35% 1.25% 2003 887 884 825 727 742 676 625 593 599 536 509 486 27.94% 5.19% 1.00% 2004 469 494 495 440 474 456 448 456 430 408 357 346 11.95% 2.16% 2.25% 2005 354 307 373 431 430 406 353 379 377 393 398 388 2.26% 1.93% 4.25% 2006 364 350 334 325 329 359 370 377 371 357 350 318 11.91% 1.70% 5.25% 2007 300 305 316 302 271 315 435 462 423 438 575 589 2.65% 0.85% 4.25% 2008 690 760 790 674 636 711 764 794 1000 1471 1816 1706-26.17% 3.10% 0.25% 2009 1480 1538 1495 1214 1096 978 867 858 764 731 738 634 54.22% 12.50% 0.25% 2010 643 657 591 572 688 708 660 698 642 613 632 571 14.42% 3.10% 0.25% 2011 534 508 505 511 536 569 580 723 811 703 759 728 5.47% 1.70% 0.25% 2012 680 624 621 629 699 660 640 8.54% 2.70% 0.25% Average Spread: 603 Source: Credit Suisse, 2012 performance return for the index is through 7/31/2012 22